UK HMRC has published a policy paper dated 23 August 2021 that clarifies the VAT liability of COVID-19 testing services. The paper provides that COVID-19 testing services may be considered exempt supplies of medical care as long as the normal requirements for VAT exemption are met. As such, testing services are exempt if carried out and supplied by a relevant health professional, supplied by a non-registered person but wholly performed by a relevant health professional, and certain other cases. The policy paper also explains the VAT treatment of COVID-19 travel tests, which may be standard rated or exempt depending on...